3. Match the items below by entering the appropriate code letter in the space provided, (10 points) A. Cost effectiveness F. Subsidiary ledger B. Analysis phase G. Control aceount C, Follow-up phase H. On-line processing D. Manual accounting system I. Accounting information system E. Special joumals J. Computer hardware 1. A general ledger account which summarizes detailed information in a subsidiary ledger. 2. Benefits of information must exceed the cost of providing it. 3. The physical equipment associated with an electronic accounting system 4. Evaluation and monitoring for weaknesses and breakdowns. 5. Group of accounts with a common characteristie which provides detailed information. 6. Data collection, data processing, and information dessmination within a company. 7. Determination of information needs, sources and need for controls. 8. Used to record high volume similar type transactions 9. Transactions are journalized and posted by hand. 10. A method in which files are updated concurrently with data entry. Joumal Entries